Accrued expenses and other current liabilities (Tables)

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Summary of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following (in thousands):

	June 30,		December 31,
	2023		2022
Accrued expenses	$	9,539	$	8,494
Indirect tax reserves	3,914		6,627
Indirect tax payables	7,161		9,137
Other current liabilities	6,552		6,989
Accrued expenses and other current liabilities	$	27,166	$	31,247

Summary of Changes to the Withholding Tax Reserve

Changes to the instructor withholding tax reserve are as follows (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Balance, beginning of period	$	2,572	$	15,693	$	2,528	$	17,036
Amounts charged to (released from) expense	45		157		89		(1,186)
Net payments and settlements	—		—		—		—
Balance, end of period	$	2,617	$	15,850	$	2,617	$	15,850